国税务会计模式研究.docVIP

题目：我国税务会计模式研究 作者：吕冬颖 导师：罗先和教授 内容摘要 一、核心内容 目前，关于税务会计的理论与实践研究日趋广泛，尤其是税务会计模式选择问题即如何处理税务会计与财务会计的关系一直是会计理论工作者探讨的重点。2000年修订后的《会计制度》》明确，实行与相分离的做法。 关键词：税务会计，财务会计，会计模式，增值税会计，所得税会计。 ABSTRACT Main content Nowadays research on the theory and practice of tax accounting is prevailing increasingly, especially the selection of patterns in tax accounting, which is how to deal with the relationship between tax accounting and financial accounting, has been the focus in discussion for the accounting theorists. There is an explicit instruction in Chinese accounting system that separates tax accounting from financial accounting. From now on, the discussion will emphasize on the degree of separation between tax accounting and financial accounting, that is, to develop individually or to harmonize the two models of accounting on the basis of the recognition of the difference. Through the analysis of source of difference between tax accounting and financial accounting, the dissection of the ingredients and the restricted relationship of the accounting pattern, the research on the development and the reasons for selection of patterns in tax accounting in countries all around the world, I think the pattern concentrating on the coordinate development should be selected due to the special background in China. The pattern should be on the basis of the recognition of the differences between the two kinds of accounting, the pattern should be the assimilation of reasonable contents between the two kinds of accounting, and should be the positive inter-motivating relationship to develop the pattern further. It is unreasonable to expand the gap between tax accounting and financial accounting. Therefore the prospects of the processing of coordinate development do exist. Structure There are three sections in the thesis. Section One: An analysis of the ingredients of tax accounting and relationship among the ingredients. There is an introduction of fundamental theory in this section. The first